Abstract:After being introduced to China, the use of the Sumeru seat was extended from the base of the Buddha statue to the platforms. The historical records mainly focus on the proportional relationship between the components. In the imperial mausoleums of the Qing Dynasty, there are Sumeru seats on the platforms, base areas under the walls and pedestals. The practice in different positions provides the possibility for the research on the adaptive construction of Sumeru seat. This paper takes Sumeru seat in the imperial mausoleums of the Qing Dynasty as the research object, and refers to the literature. Comparing the composition and scale of the Sumeru seat, it summarizes the diversity that it has shown in the formation of group relations and the difference of different positions in the construction. And comparing its size and pattern, it shows a change in time. Based on this, it forms a comprehensive understanding of the construction of the Sumeru seat in the imperial mausoleums of the Qing Dynasty, and explores its development and construction rules.